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HCAD Tax Base Year Normalizer

Won an HCAD ARB protest? Quantify the retroactive CAM tax recovery your tenants still owe.

When a Texas landlord wins an HCAD (Harris County Appraisal District) ARB protest, property taxes decrease. The original base year tax amount in tenant leases does not automatically adjust. This normalizer calculates the retroactive CAM tax recovery landlords are entitled to collect from tenants.

Property & Lease Details

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Recovery Opportunity

Adjusted base year assessment

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What was billed (original base)

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What should have been billed (adjusted base)

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Recovery opportunity

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Enter your property details above to calculate the recovery opportunity.

Based on your lease's base year expense stop and the HCAD ARB retroactive reduction. Use these results in your CAM reconciliation.

See what CapVeri finds in your actual GL

Frequently Asked Questions

What is HCAD tax base year normalization?
When a landlord wins a property tax protest at the Appraisal Review Board (ARB), the assessed value (and therefore the tax bill) drops retroactively. Base year normalization adjusts the lease's tax base year to reflect the new, lower assessment, which increases the recoverable amount from tenants in subsequent years.
How does an ARB protest affect CAM recovery?
A successful ARB protest lowers the building's property taxes. If the lease has a base year expense stop, the lower base year tax creates a larger spread between the base year amount and current-year taxes. The landlord can recover more from tenants going forward.
What is an expense stop in a Texas lease?
An expense stop is the base year operating expense amount set at lease commencement. Tenants pay their share of expenses that exceed the stop. When taxes drop due to an ARB win, the stop effectively decreases, widening the recoverable gap.
Does a CAM cap limit tax recovery after an ARB protest?
Yes. If the lease includes an annual CAM cap (e.g., 5% per year), the additional recovery from a lowered base year may be limited by the cap ceiling. This tool models both capped and uncapped scenarios so you can see the actual recovery impact.

Related resources

This free tool only gives a rough guess. The numbers may be wrong. Check your own lease and records first. This is not legal or tax advice.

Related Resources

Houston CAM Market GuideTexas CAM Compliance GuideReal Estate Taxes: What's RecoverableNOI Impact Calculator